Insights & research
Articles from our advisory team
UCITS ETFs vs US-Listed ETFs: Why International Investors Must Choose Carefully
The difference between a UCITS ETF and its US-listed equivalent is not just regulatory — for international investors, it can mean tens of thousands in avoidable taxes and potential US estate tax exposure.
Read article →Wealth ManagementUHNW Lending: Lombard Loans and Portfolio Financing
Lombard loans and portfolio financing allow UHNW investors to borrow against their investment portfolio — providing liquidity without selling assets, but carrying significant risks if markets fall.
Read article →Tax PlanningThe Autumn Budget 2024: Impact on HNW and Internationally Mobile Individuals
The October 2024 Autumn Budget was the most significant redistribution of the UK tax burden in a generation. For HNW individuals, business owners, and investors, the changes to CGT, pension IHT, Business Property Relief, and employer NI required an immediate review of financial planning structures.
Read article →Tax PlanningUK Budget 2025: What Changed for British Expats and Internationally Mobile Individuals
Rachel Reeves's October 2024 Budget introduced the most significant package of UK tax changes in over a decade. Here is what changed and what it means for internationally mobile individuals.
Read article →Tax PlanningThe 2025 Budget and Its Impact on Wealth: What High Net Worth Individuals Need to Know
How the October 2024/spring 2025 Budget changes affect HNW individuals: pensions brought into IHT from April 2027, APR/BPR caps, the FIG regime for non-doms, CGT residential rate changes, the income tax freeze, and what wealth managers are recommending.
Read article →Tax PlanningUK Capital Gains Tax for Non-Residents: A Complete Guide
A comprehensive guide to how UK capital gains tax applies to non-residents, covering property, shares, and key planning considerations for internationally mobile investors.
Read article →Tax PlanningUK Capital Gains Tax: Rates, Exemptions, and Planning for International Investors
UK Capital Gains Tax affects UK residents and non-residents alike on UK assets. This guide covers current rates following the October 2024 Budget changes, the non-resident CGT rules, and the key planning strategies for internationally mobile investors.
Read article →Tax PlanningUK Capital Gains Tax on Cryptocurrency for Non-Residents
UK non-residents are generally not liable for UK CGT on cryptocurrency disposals, but the position is nuanced — HMRC's guidance and the situs of crypto assets create important uncertainties.
Read article →Property InvestmentUK Commercial Property Investment for Private Investors
Commercial property offers different risk and return characteristics to residential buy-to-let, with longer leases and tenant-repairing obligations — but also greater complexity and higher minimum entry points.
Read article →Property InvestmentUK Commercial Property Investment for Private Investors: A Complete Guide
How individual and HNW investors can access UK commercial property — through direct ownership, REITs, funds and co-investment — and what the returns and risks involve.
Read article →Tax PlanningUK Dividend Income for Non-Residents: Withholding Tax and Treaty Relief
UK dividends paid to non-residents are subject to specific withholding tax rules, but most expats can claim treaty relief to reduce or eliminate the UK charge on their investment income.
Read article →Tax PlanningChanging Your Domicile of Choice: Legal Requirements and HMRC Risks
What it takes to acquire a domicile of choice and abandon a UK domicile: the legal tests, evidence required, HMRC's challenge approach, the 10-year IHT tail for former UK domiciliaries, and the deemed domicile distinction.
Read article →Tax PlanningUK Non-Dom Reform and the FIG Regime: 2026 Update
The abolition of the UK's non-domicile regime in April 2025 was the most significant change to UK international tax in a generation. This guide explains the Foreign Income and Gains regime for new arrivals, what happened to existing non-doms, the Temporary Repatriation Facility, and how to plan.
Read article →Market AnalysisUK Economic Outlook 2026: Growth, Inflation, and the Road Ahead
An analysis of the UK economic outlook for 2026: GDP growth forecasts from the OBR and IMF, the Bank of England rate path, Labour's fiscal plans, housing market prospects, and the key risks investors should monitor.
Read article →Tax PlanningThe UK Self-Assessment Tax Return for Expats and Non-Residents: A Complete Guide
Non-UK residents with UK income, UK property, or UK capital gains have obligations under the UK self-assessment system that are widely misunderstood. This guide covers who must file, what forms are needed, and how to avoid costly penalties.
Read article →InvestmentsUK Gilts vs Savings Accounts in 2026: Which Is Better?
Comparing UK government bonds (gilts) with savings accounts in 2026: current yields, the tax difference (income tax on coupons, no CGT on gilts), when gilts win for higher earners, gilt ETF vs direct purchase.
Read article →Wealth ManagementUK Housing Market Outlook for Non-Resident Investors in 2026
The UK housing market continues to attract international interest, but non-resident investors face a substantially different cost and tax environment than domestic buyers. Here is the full picture.
Read article →Tax PlanningUK Inheritance Tax on Overseas Assets: Who Is Caught
UK inheritance tax can apply to overseas assets even for people living abroad — the new long-term residence test introduced in 2025 has fundamentally changed who is caught.
Read article →Tax PlanningUK ISA Changes 2024–2026: What You Need to Know
The ISA landscape has been in flux since 2024. The British ISA was shelved, ISA simplification is underway, LISA reform is proposed, Cash ISA rates are competitive again, and flexible ISAs offer new planning opportunities. Here is the complete picture.
Read article →Tax PlanningThe UK Non-Dom Regime: History, Abolition, and What Comes Next
The UK non-domicile regime — one of the most generous tax arrangements available to internationally mobile wealthy individuals — was abolished in April 2025. Here is the complete picture: its history, what replaced it, and the planning implications.
Read article →Property InvestmentUK Non-Resident Landlord: A Complete Tax and Compliance Guide
If you live abroad and rent out UK property, you are a non-resident landlord. Here is everything you need to know about your tax and compliance obligations.
Read article →Tax PlanningUK Taxation for Non-Residents: Income Tax, CGT, and IHT on UK Assets
Leaving the UK does not end your UK tax obligations. Non-residents remain taxable on UK-source income, UK property gains, and UK situs assets for IHT. This guide sets out the key rules and planning considerations.
Read article →InvestmentsUK Offshore Income Gains: The Accrued Income Scheme Explained
The UK's offshore fund rules and accrued income scheme can catch investors who don't understand how non-reporting funds and bond interest strips are taxed — a guide for internationally mobile investors.
Read article →PensionsUK Tax on Pension Income for Non-Residents
UK pension income — whether from state pension, occupational schemes, or SIPPs — may or may not be taxable in the UK for non-residents, depending on the relevant double taxation agreement.
Read article →Speak to a Global Investments adviser
Our independent advisers work with internationally mobile clients on pensions, investments, tax planning, protection, and international financial structures.